ANÁLISIS HORIZONTAL Y VERTICAL DE LOS EST

Balance General
Activos
Activos corrientes
Efectivo y equivalentes al efectivo
Cuentas por cobrar clientes, neta
Otras cuentas por cobrar
Inventarios
Gastos pagados por adelantado
Total de activos corrientes
Activos no corrientes
Anticipo de impuesto sobre la renta
Impuesto sobre la renta diferido
Inversion en subsidiarias
Otras inversiones
Propiedad planta y equipo
Otros activos
Total de activos no corrientes
Activos mantenidos para la venta
Total de activos

Pasivos y Patrimonio
Pasivos corrientes
Préstamos por pagar a corto plazo
Porción corriente de deuda a largo plazo
Obligaciones a corto plazo por arrendamiento financiero
Cuentas por pagar
Dividendos por pagar
Otros pasivos corrientes
Total pasivos corrientes
Pasivos no corrientes
Deuda por pagar a largo plazo
Obligaciones a largo plazo por arrendamiento financiero
Impuesto sobre la renta diferido
Obligaciones laborales
Total pasivos no corrientes
Total pasivos
Patrimonio
Acciones comunes
Reserva legal
Superávit por revaluación de activos fijos
Ganancias retenidas
Total patrimonio
Total pasivos y patrimonio
ESTADO DE RESULTADOS

Ventas netas
Costo de productos vendidos
Ganancia bruta

Gastos de mercadeo
Gastos generales y administrativos

Utilidad en operación
Otros ingresos (gastos) netos
Ingresos por dividendos
Otros ingresos
Pérdida cambiaria
Gastos financieros, netos
Otros gastos

Ganancia antes del impuesto sobre la renta

Impuesto sobre la renta corriente

Crédito por retención de impuestos pagados sobre dividendos
Impuesto sobre la renta diferido
Otros

Ganancia neta
ERTICAL DE LOS ESTADOS FINANCIEROS DE LA CERVECERÍA NACIONAL DOMIN

2018 2017 ANALISIS HORIZONTAL

VARIACION ABS VARIACION REL.
$3,404,955,242.00 $1,471,797,644.00 $1,933,157,598.00 0.567748314032023
$2,138,839,030.00 $2,105,706,898.00 $33,132,132.00 0.0154907085270461
$1,223,700,346.00 $244,785,756.00 $978,914,590.00 0.799962665042836
$1,086,801,541.00 $1,004,435,365.00 $82,366,176.00 0.0757876879013369
$70,189,326.00 $612,027,908.00 -$541,838,582.00 -7.71967210512892
$7,924,485,485.00 $5,438,753,571.00 $2,485,731,914.00 0.313677388734595

- $27,205,946.00
- $96,446,547.00
$1,082,994,380.00 $1,125,327,273.00 -$42,332,893.00 -0.0390887467024529
$12,391,020,000.00 $12,391,020,000.00 $0.00 0
$14,151,007,062.00 $7,984,758,764.00 $6,166,248,298.00 0.43574625261536
$157,108,380.00 $191,842,741.00 -$34,734,361.00 -0.221085348852811
$27,782,129,822.00 $21,816,601,271.00 $5,965,528,551.00 0.214725386038476
$21,398,780.00 $67,253,600.00 -$45,854,820.00 -2.14287076179109
$35,728,014,087.00 $27,322,608,442.00 $8,405,405,645.00 0.235260925069395

2018 2017 0

- $1,976,278,400.00
$2,579,333,333.00 $1,630,450,784.00
$20,967,045.00 $18,936,794.00
$3,750,463,388.00 $1,048,821,827.00
$4,390,953.00 $4,166,512.00
$1,997,935,418.00 $1,953,133,872.00
$8,353,090,137.00 $6,631,788,189.00
$948,882,549.00 0.367878992939762
$2,030,251.00 0.0968305738839212
$2,701,641,561.00 0.720348736010645
$224,441.00 0.051114416392068
$44,801,546.00 0.0224239210118452
$1,721,301,948.00 0.206067685104402

$6,477,728,719.00 $7,554,751,586.00 -$1,077,022,867.00 -0.166265509674858

$348,741,083.00 $354,913,171.00 -$6,172,088.00 -0.0176981958847676
$1,083,069,996.00 - 0
$213,546,678.00 $139,578,129.00 $73,968,549.00 0.346381173862138
$8,123,086,476.00 $8,049,242,886.00 $73,843,590.00 0.00909058277517714
$16,476,176,613.00 $14,681,031,075.00 $1,795,145,538.00 0.10895401161114

$1,715,341,265.00 $1,715,341,265.00 $0.00 0

$171,534,126.00 $171,534,126.00 $0.00 0
$5,315,307,382.00 $1,682,476,005.00 $3,632,831,377.00 0.683465906280865
$12,049,654,701.00 $9,072,225,971.00 $2,977,428,730.00 0.247096601843114
$19,251,837,474.00 $12,641,577,367.00 $6,610,260,107.00 0.343357360871516
$35,728,014,087.00 $27,322,608,442.00 $8,405,405,645.00 0.235260925069395
 ANALISIS HORIZONTAL
2018 2017 VARIACION ABS VARIACION REL.
$19,356,534,811.00 $16,692,543,939.00 $2,663,990,872.00 14%
$10,698,988,241.00 $9,363,966,066.00 $1,335,022,175.00 12%
$8,657,546,570.00 $7,328,577,873.00 $1,328,968,697.00 15%

$2,179,959,085.00 $2,211,969,308.00 -$32,010,223.00 -1%

$2,004,949,786.00 $1,623,974,166.00 $380,975,620.00 19%

$4,472,637,699.00 $3,492,634,399.00 $980,003,300.00 22%

$660,000,000.00 $660,000,000.00 $0.00 0%

$82,765,119.00 $135,238,256.00 -$52,473,137.00 -63%
$237,625,765.00 $190,353,920.00 $47,271,845.00 20%
$924,059,510.00 $1,592,457,191.00 -$668,397,681.00 -72%
$101,063,364.00 $217,924,633.00 -$116,861,269.00 -116%

$3,952,654,179.00 $2,287,136,911.00 $1,665,517,268.00 42%

$911,994,277.00 $461,933,871.00 $450,060,406.00 49%

$377,368,948.00 $400,091,914.00 -$22,722,966.00 -6%
$387,944,061.00 $95,262,118.00 $292,681,943.00 75%
$14,091,354.00 $2,269,420.00 $11,821,934.00 84%

$3,791,881,557.00 $2,318,287,652.00 $1,473,593,905.00 39%

ÍA NACIONAL DOMINICANA, S.A.

ANALISIS VERTICAL
2018 2017
10% 5%
6% 8%
3% 1%
3% 4%
0% 2%
22% 20%
0% 0%
- 0%
- 0%
3% 4%
35% 45%
40% 29%
0% 1%
78% 80%
0% 0%
100% 100%

2018 2017

16% 13%
0% 11%
23% 0%
0% 7%
12% 0%
51% 13%
0% 45%
39% 0%
2% 51%
7% 2%
1% -
49% 1%
100% 55%
0% 100%

9% 14%
1% 1%
28% 13%
63% 72%
100% 100%
ANALISIS VERTICAL
2018 2017
100% 100%
55% 56%
45% 44%

11% 13%
10% 10%

23% 21%

3% 4%
0% 1%
1% 1%
5% 10%
1% 1%

20% 14%
0% 0%
5% 3%
2% 2%
2% 1%
0% 0%

20% 14%